Okla. Stat. tit. 11, § 11-22-107
This is the official text of Okla. Stat. tit. 11, § 11-22-107, part of Oklahoma’s Stat. tit. 11, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 11,." Browse the sections below, each linked to its official government source.
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Licenses and fees regulated by ordinance - Expiration -
Official statutory text
Issuance - Seal - Exchange of information for collecting of state
and local taxes.
Municipal licenses and license fees shall be regulated by
ordinance. A municipality may establish such license requirements
as it deems appropriate in the exercise of its police power and may
provide that each applicant supply his state sales tax
identification number or proof of exemption pursuant to the
Oklahoma Statutes - Title 11. Cities and Towns Page 154
provisions of Title 68 of the Oklahoma Statutes. Any license issued
by the governing body shall expire no later than one (1) year after
the date of its issuance or on June 30 of each year. No license may
be issued until the amount prescribed therefor is paid to the
municipal treasurer. No license in any case may be assigned or
transferred. Licenses shall be signed as provided for by ordinance.
The clerk shall affix the corporate seal of the municipality to the
license. A municipality and the Oklahoma Tax Commission may
exchange information to further the collection or enforcement of
state and local taxes. The municipality and the officers and
employees of the municipality shall preserve the confidentiality of
such information in the same manner and be subject to the same
penalties as provided for by Section 205 of Title 68 of the Oklahoma
Statutes, provided that the municipal prosecutor and other municipal
enforcement personnel may receive all information necessary to
enforce municipal sales tax ordinances or licensing ordinances.
and local taxes.
Municipal licenses and license fees shall be regulated by
ordinance. A municipality may establish such license requirements
as it deems appropriate in the exercise of its police power and may
provide that each applicant supply his state sales tax
identification number or proof of exemption pursuant to the
Oklahoma Statutes - Title 11. Cities and Towns Page 154
provisions of Title 68 of the Oklahoma Statutes. Any license issued
by the governing body shall expire no later than one (1) year after
the date of its issuance or on June 30 of each year. No license may
be issued until the amount prescribed therefor is paid to the
municipal treasurer. No license in any case may be assigned or
transferred. Licenses shall be signed as provided for by ordinance.
The clerk shall affix the corporate seal of the municipality to the
license. A municipality and the Oklahoma Tax Commission may
exchange information to further the collection or enforcement of
state and local taxes. The municipality and the officers and
employees of the municipality shall preserve the confidentiality of
such information in the same manner and be subject to the same
penalties as provided for by Section 205 of Title 68 of the Oklahoma
Statutes, provided that the municipal prosecutor and other municipal
enforcement personnel may receive all information necessary to
enforce municipal sales tax ordinances or licensing ordinances.
Status: in_force · Read it on the official government site
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